Do sophisticated investors use the information provided by the fair value of cash flow hedges? JL Campbell, JF Downes, WC Schwartz Review of Accounting Studies 20, 934-975, 2015 | 88 | 2015 |
Internal capital market inefficiencies, shareholder payout, and abnormal leverage B Beyer, J Downes, ET Rapley Journal of Corporate Finance 43, 39-57, 2017 | 32 | 2017 |
Product market effects of IFRS adoption JF Downes, V Flagmeier, D Godsell Journal of Accounting and Public Policy 37 (5), 376-401, 2018 | 28 | 2018 |
Early evidence on the use of foreign cash following the tax cuts and jobs Act of 2017 B Beyer, J Downes, M Mathis, ET Rapley Available at SSRN 3818149, 2021 | 25 | 2021 |
Short term real earnings management prior to stock repurchases LA Cooper, JF Downes, RP Rao Review of Quantitative Finance and Accounting 50, 95-128, 2018 | 24 | 2018 |
The Impact of US tax reform on US firm acquisitions of domestic and foreign targets TJ Atwood, J Downes, J Henley, M Mathis Available at SSRN 3600978, 2020 | 18 | 2020 |
High-quality information technology and capital investment decisions JL Abernathy, B Beyer, JF Downes, ET Rapley Journal of Information Systems 34 (3), 1-29, 2020 | 16 | 2020 |
Does the mandatory adoption of IFRS improve the association between accruals and cash flows? Evidence from accounting estimates JF Downes, T Kang, S Kim, C Lee Accounting Horizons 33 (1), 39-59, 2019 | 16 | 2019 |
Do debt investors adjust financial statement ratios when financial statements fail to reflect economic substance? Evidence from cash flow hedges JL Campbell, J D'Adduzio, JF Downes, S Utke Contemporary Accounting Research 38 (3), 2302-2350, 2021 | 15* | 2021 |
US multinational companies’ payout and investment decisions in response to international tax provisions of the Tax Cuts and Jobs Act of 2017 BD Beyer, JF Downes, ME Mathis, ET Rapley Journal of the American Taxation Association 45 (1), 35-61, 2023 | 13 | 2023 |
The Effect of the Tax Cuts and Jobs Act of 2017 on Multinational Firms’ Capital Investment: Internal Capital Market Frictions and Tax Incentives B Beyer, JF Downes, ME Mathis, ET Rapley Portals/0/newsroom/2019ann-3.19 CorpTaxCut&CapInvestmt. pdf, 2019 | 9 | 2019 |
Measuring the cost of trapped foreign earnings: Evidence from new bond issuances BS Blaylock, JF Downes, ME Mathis, SD White Working paper, 2016 | 8 | 2016 |
Does audit committee disclosure of partner-selection involvement signal greater audit quality? JF Downes, MA Draeger, AE Sadler Accounting Horizons 36 (1), 49-75, 2022 | 7 | 2022 |
The consequences of deviating from financial reporting industry norms: Evidence from the disclosure of foreign cash M Bjornsen, JF Downes, TC Omer Journal of Accounting and Public Policy 39 (5), 106712, 2020 | 7 | 2020 |
Measurement of optical fiber temperature coefficient of delay R Norrod, R Lacasse, D Schiebel, E Childers, T Weadon, C Brockway, ... National Radio Astronomy Observatory, Electronics Division Technical Note 168, 1993 | 4 | 1993 |
Do investors adjust balance sheet ratios for accounting-based timing distortions? Evidence from cash flow hedges J Campbell, J D’Adduzio, J Downes, S Utke Working paper, presented at the 2019 Contemporary Accounting Research conference, 2019 | 2 | 2019 |
Do bondholders incorporate expected repatriation taxes into their pricing of debt? BS Blaylock, JF Downes, ME Mathis, SD White Review of Accounting Studies 27 (4), 1457-1492, 2022 | 1 | 2022 |
Firm-specific currency exposure, repatriation, and the market value of repatriation taxes JF Downes, ME Mathis, L Kutcher The Journal of the American Taxation Association 42 (2), 29-56, 2020 | 1 | 2020 |
Do Investors Adjust for Balance Sheet Risk that Should Be “Off Balance Sheet”? Evidence from Cash Flow Hedges J Campbell, J D’Adduzio, J Downes, S Utke, TC Cassell, M Crawley, ... Working paper, 2017 | 1 | 2017 |
Borrower-Lender Cross-Ownership and Borrower Audit Quality SM Dearden, JF Downes, T Kang AUDITING: A Journal of Practice & Theory, 1-26, 2023 | | 2023 |